Tax Planning for Rental Real Estate Webcast [RRE4]

Subject:

Dec 3, 2026
Time: 07:00am-10:30am
Taxation

Credit Hours:

4.00

Price:

Member: $185.00
Non-member: $255.00

Discussion Leader:

Ini Adesanya, CPA

Dr. Inibehe (Ini) Adesanya is the president of INI ADESANYA CPA, PLLC, and also owns Global Tax Lady LLC. Dr. Adesanya has worked in various countries with conglomerates and multinationals, including banks and the entertainment industry. She also worked in public accounting before starting her practice. With 20 years of combined experience in accounting, business, and taxation, Dr. Adesanya’s expertise covers complex domestic and international tax issues for both individuals and businesses. Dr. Adesanya works with clients as a subject matter expert (SME) on tax cases and tax issues where she justifies her clients’ tax position based on tax law, treasury regulations, revenue procedures, and other related regulatory publications. Dr. Adesanya has developed and taught courses on business taxation, for which she has received awards. She has also written and presented papers at various forums, organizations, and radio stations focusing on business, accounting, and U.S. and international tax issues. Dr. Adesanya is a Chartered Accountant (ACA), a Fellow Chartered Tax Practitioner (FCIT), and a Certified Public Accountant (CPA) licensed in the states of Colorado and Texas. She is also a Certified Global Management Accountant (CGMA). She holds a B.S. in human anatomy and a Professional Degree in accounting from Nigeria, as well as a Master of Science in taxation from Golden Gate University, San Francisco. She received her Ph.D. in business administration with a concentration in accounting and finance at Trident at American Intercontinental University, Chandler, AZ; her dissertation focus was on taxation.

Full Description

Tax Planning for Rental Real Estate Webcast (RRE4)

December 3rd, 2026 / 7:00 am 10:30 am Alaska Time

Live Webcast / Washington Society of CPAs Virtual Classroom

The taxation of real estate is tricky. Taxpayers can own real estate in a number of different ways, including direct and indirect investments. There are numerous exceptions to being classified as a rental activity. How do you know if someone is a real estate professional? In this course, we will explore all these issues and many more. Through real-world examples and discussion, this course will delve into exceptions to rental status, qualifications for material participation, and requirements for active status. Additionally, we will cover the QBI and Section 1237 safe harbors and touch on some planning ideas related to depreciation recapture.

Major Topics:
-Rental activities and passive activities
-Material participation
-Real estate professional status
-Active participation status
-Depreciation recapture Sections 1245, 1250, and 291
-Vacation homes rented out
-QBI deduction and rental properties
-Section 1237 safe harbor for divided parcel sales
-Practitioner considerations

Learning Objectives:
-Understand exceptions to rental status
-Identify the different types of depreciation recapture that apply to rental properties
-Recognize tax planning opportunities for personal and vacation properties
-Identify how the Section 1237 safe harbor may be used to avoid ordinary income tax treatment on divided land parcel sales

Designed For: Accounting and finance professionals who wish to know about the taxation of rental real estate

CPE Credits: 4, Taxation

Level of Knowledge: Basic

Prerequisite: None

Acronym: RRE4

Discussion Leader: Ini Adesanya, CPA